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A worker asked whether the 30% reduction for irregularity could apply to a fragmented indemnity received under a mutual agreement and whether the employer-paid medical insurance was exempt. The DGT responds that the reduction does not apply if the payment is not attributed to a single tax period and that medical insurance is exempt up to annual limits.
Cuestión planteada 1º Posibilidad de aplicar la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a la indemnización percibida.
Las cantidades por resolución de mutuo acuerdo de la relación laboral se consideran rendimientos obtenidos de forma notoriamente irregular. Sin embargo, la reducción del 30% del artículo 18.2 de la LIRPF solo es aplicable si dichos rendimientos se imputan en un único periodo impositivo. Por tanto, al percibirse la indemnización de forma fraccionada en varios años, no procede la reducción.
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